Finland enlists
October 31, 2007
Finland introduced new transfer pricing legislation, says PwC
New legislation on transfer pricing documentation rules became effective on January 1 2007. Documentation rules will apply to accounting periods starting on or after January 1 2007. The Finnish documentation rules conform to the principles established in the Transfer Pricing Guidelines for Multinational Enterprises (MNEs) and Tax Administrations (OECD Guidelines) as well as the Code of Conduct for Transfer Pricing Documentation in the EU.
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